發(fā)布時間：2018-03-29 14:30

  本文選題：網絡團購　切入點：稅收征管　出處：《西南政法大學》2016年碩士論文

【摘要】：網絡團購憑借其薄利多銷、量大價優(yōu)的獨特優(yōu)勢受到越來越多的消費者青睞,經營者與團購網站各司其職的配合形成了有別于一般電子商務的經營模式。根據www.tuan800.com的統計,中國網絡團購的市場交易總額從2011年的110.9億元增長到2014年上半年的294.3億元,網絡團購的交易規(guī)模呈逐年上升的態(tài)勢,但與其形成對照的是網絡團購稅收征管的制度建設滯后,不能適應網絡團購快速發(fā)展的趨勢。我國目前的稅收征管模式依然是以票控稅,而網絡團購交易一方面是以互聯網為載體呈現無紙化、虛擬化特征,極易誘發(fā)經營者逃稅的投機心理,經營者通過人為操作使得與網絡團購交易有關的賬簿憑證與實際交易金額不符,造成“票”的失真;另一方面,團購者數量較多,稅源分散,加劇了征稅機關和納稅人之間的信息不對稱,使網絡團購的稅收征管面臨更大挑戰(zhàn)。本文對網絡團購稅收征管制度主要分成四個部分分析。第一部分主要介紹我國了網絡團購的起步發(fā)展和現狀,分析了網絡團購的概念和基本分類,對網絡團購的可稅性進行了論證,并歸納了當前我國網絡團購宏觀層面面臨的挑戰(zhàn)。第二部分主要闡述程序法制度和實體法制度在我國網絡團購稅收征管實踐中的運用,對網絡團購涉及的商品稅、所得稅等實體法制度以及程序法方面的稅務管理環(huán)節(jié)和稅款征收環(huán)節(jié)都進行了系統歸納;第三部分主要針對網絡團購稅收征管實踐層面出現的具體法律問題進行介紹,法律問題劃分為稅務管理環(huán)節(jié)和稅款征收環(huán)節(jié)兩個板塊,前者主要是團購經營者逃避稅務登記導致稅源流失、計稅依據電子化易造成賬簿憑證內容失真、團購發(fā)票出具率偏低、征稅機關地域管轄權受到沖擊四個方面的問題,后者主要是商家以傭金虛增稅前扣除成本、積分抵現活動引發(fā)稅前扣除爭議兩個方面的問題。第四部分針對第二部分面臨的挑戰(zhàn)以及第三部分提出的法律問題提出完善建議,分析了當前網絡團購稅收征管的有利條件和適應電子商務發(fā)展的稅收征管基本原則,在此基礎上以“信息管稅”模式為基本方向,有針對性的提出建立更加嚴格的納稅人主體資格審查制度、建立覆蓋面更廣的電子納稅申報制度、建立支持網絡團購行業(yè)發(fā)展的稅收優(yōu)惠制度和建立第三方支付機構代扣代繳制度,且著重分析了第三方支付機構的代扣代繳制度,認為其為網絡團購稅收征管制度未來發(fā)展的新方向。
[Abstract]:The unique advantage of online group buying is favored by more and more consumers because of its small profits and high prices. The cooperation between operators and group buying websites has formed a different business model from that of general electronic commerce. According to the statistics of www.tuan800.com, The total transaction volume of China's online group purchase market has increased from 11.09 billion yuan in 2011 to 29.43 billion yuan in the first half of 2014. The scale of online group purchase transactions has been increasing year by year, but in contrast to this, the construction of tax collection and management system for online group purchase has lagged behind. China's current tax collection and management model is still based on ticketing taxes, while online group purchase transactions are paperless and virtualized on the one hand, with the Internet as the carrier. It is easy to induce the speculative mentality of the operators to evade tax. Through artificial operation, the operators make the books vouchers related to the online group purchase transactions not in accordance with the actual transaction amount, resulting in the distortion of the "tickets". On the other hand, the number of group buyers is large and the tax sources are scattered. Exacerbating information asymmetries between tax authorities and taxpayers, In this paper, the tax collection and management system of online group purchase is divided into four parts. The first part mainly introduces the initial development and present situation of the network group purchase in China. This paper analyzes the concept and basic classification of online group purchase, and demonstrates the taxability of network group purchase. The second part mainly expounds the application of the procedural law system and the substantive law system in the tax collection and management practice of our country's network group purchase, and discusses the commodity tax involved in the network group purchase. The system of substantive law, such as income tax, the procedure of tax administration and tax collection are systematically summarized. The third part mainly introduces the specific legal problems in the practical level of tax collection and management of online group purchase. The legal problems are divided into two parts: tax administration link and tax collection link. The former is mainly the tax source loss caused by the evasion of tax registration by group buying operators, and the tax calculation based on the electronic method is liable to cause distortion of the contents of books of account, and the issuance rate of group purchase invoices is on the low side. The regional jurisdiction of the tax authorities has been challenged in four aspects. The latter is mainly about deducting costs before commission increases taxes. The fourth part is about the challenges faced by the second part and the legal issues raised in the third part. This paper analyzes the favorable conditions of current network group purchase tax collection and management and the basic principles of tax collection and management adapted to the development of electronic commerce. On this basis, the basic direction of "information management tax" mode is taken as the basic direction. Targeted proposals to establish a more stringent taxpayer subject qualification examination system, to establish a broader electronic tax declaration system, To establish the preferential tax system to support the development of the online group purchase industry and to establish the withholding system of the third party payment organization, and to analyze the withholding system of the third party payment institution. It is considered to be a new direction for the future development of network group purchase tax collection and management system.
【學位授予單位】：西南政法大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：D922.22

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